SANDEEP KUMAR,NEW DELHI vs. ITO - WARD 1, PANIPAT, PANIPAT
In the result, appeal of the assessee is allowed
ITA 4348/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19
Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2018-19] Sandeep Kumar, Vs Ito C/O-B-50, Lgf, South Ward-1 Extension Part-Ii, Panipat New Delhi -110049 Pan-Aueps5626A Appellant Respondent Appellant By Shri Shantanu Jain, Adv. Ms. Jahnavi Khanna, Adv. Shri Gurjeet Singh, Ca Respondent By Shri Khitesh Gupta, Sr.Dr Date Of Hearing 26.11.2025 Date Of Pronouncement 28.11.2025 Order
Section 147Section 148Section 250Section 263Section 69C
147 r.w.s. 144B of the Act dated 24.03.2023 which is sought to be revised u/s 263 of the Act itself was invalid on various grounds and thus proceedings initiated u/s 263 of the Act against the invalid reassessment order is clearly bad in law.
6. That the appellant craves the leave to add, amend, modify, DLEETE any of the grounds